A company had beginning inventories as follows: Direct Materials, $650; Work-in-Process, $850; Finished Goods, $1,400. It had

Question:

A company had beginning inventories as follows:
Direct Materials, $650; Work-in-Process, $850; Finished Goods, $1,400. It had ending inventories as follows: Direct Materials, $750; Work-in-Process, $950; Finished Goods, $1,500. Material Purchases (net including freight) were $3,150, Direct Labor $3,600, and Manufacturing Overhead $4,050. What is the Cost of Goods Sold for the period?